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U.S Code last checked for updates: Jan 09, 2026
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Title 26
Subtitle A
Chapter 1
Subchapter O
Part II
[§ 1020. Repealed....
[§ 1022. Repealed....
[§ 1020. Repealed....
[§ 1022. Repealed....
U.S. Code
§ 1021.
Sale of annuities
In case of the sale of an annuity contract, the adjusted basis shall in no case be less than zero.
(
cite as:
26 USC 1021
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